Red Company allocates research and development costs to its three research facilities based on each facility's total annual revenue from new product developments: Facility location New product revenue Research & Development Kentucky $ 20,000,000 Arizona $ 40,000,000 Illinois $ 40,000,000 Total $ 100,000,000 $ 40,000,000 Using revenue as an allocation base, the amount of costs allocated to the Illinois research facility is calculated to be: Multiple Choice $5,600,000. $28,000,000. $9,000,000. O O $23,000,000 $16,000,000. O